Get an income tax exemption certificate for a charity or NGO
Kenya Revenue Authority · sources read 3 Oct 2026
Apply on iTax (Registration, Other Registration, Income Tax Exemption) with your governing documents, three years of audited accounts and bank statements, an impact report and a valid TCC. You must have run for at least a year, and the certificate lasts five years.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- How long
- Within 60 days of applying, if all requirements are met
- Where
- Online on the KRA iTax portal. Your KRA Tax Service Office can guide you.
What you need
- Certified copy of your governing document (constitution, trust deed or memorandum and articles)
- Certified copy of your registration documents
- Audited financial statements and certified bank statements for the last three years
- Introduction letter from the County Commissioner where your head office is
- Impact report on your activities and how they benefit Kenyans, plus how you pick beneficiaries
- Valid Tax Compliance Certificate (and your old exemption certificate if renewing)
Steps
- Gather the documents, including a schedule of your assets, an itemised list of payments made, ID copies of office bearers and proof of your physical address.
- Log in to iTax with the organisation's PIN. Go to Registration, then Other Registration, then Income Tax Exemption.
- Choose New or Renewal, pick your paragraph 10 category, upload your documents and submit. Keep the acknowledgement receipt.
- If approved, the certificate comes to your registered email. You can also reprint it on iTax.
Watch out
- The certificate lasts five years. Apply to renew at least six months before it expires.
- Business profits stay taxable unless they go only to your charitable purpose and the business is part of that work, is mainly run by beneficiaries, or is rent.
- Being exempt doesn't stop filing. You still submit an income tax return at least once a year.
Who can apply
- Charities, NGOs, churches and trusts set up only to relieve poverty or public distress, or to advance religion or education
- For a first application, the organisation must have operated for at least one year
Official sources (4)
- Income Tax (Charitable Organisations and Donations Exemption) Rules, 2024 (L.N. 105 of 2024) kra.go.ke · read 3 Oct 2026
- Automation of Application for Income Tax Exemption Certificates under Paragraph 10 (public notice, 05/05/2021) kra.go.ke · read 3 Oct 2026
- Step by step guide for non-individual income tax exemption application kra.go.ke · read 3 Oct 2026
- iTax portal itax.kra.go.ke · read 3 Oct 2026